Beyond the GAAP no.123 - Juni 2018

Im Fokus der Ausgabe 6/2018 unseres IFRS Newsletters steht die künftige Auswirkung von IFRS 16.

After focusing on half-yearly reporting and on IFRS 15 and IFRS 9 in our last edition, this month’s special study presents a Benchmark on disclosures by entities at 31 December 2017 on the future impact of IFRS 16. The level of information provided varies greatly, and, unsurprisingly, is on average rather limited. It is as well to remember that entities should expand these disclosures at 30 June 2018.

And to give its stakeholders some holiday reading, the IASB has just published a discussion document on the long-standing issue of the distinction between debt and equity. Evolution or revolution for IAS 32? Make up your own mind!

Dokumente

Beyond the GAAP no.123 - June 2018
Beyond the GAAP no.123 - June 2018
Index - June 2018
Index - June 2018